Introductory provisions



section 1 of the Swedish National Audit Office are stated in chapter 13. section 7 of the Constitution a

authority under the Riksdag with the task of examining the

activities carried out by the State.



In the law (2002:1022) if the audit of State operations, etc.

contains provisions on National Audit. Provisions

If the national audit is also found in other laws.

Law (2010:1431).



section 2 of the National Audit Office is led by three riksrevisorer. One of

riksrevisorerna is the Auditor General with administrative responsibilities and

responsible for the administrative part of the authority.



If the Comptroller General with administrative responsibility is unable to

make decisions on an issue that he must decide if, and

the decision is urgent, in the first instance, the Auditor General as

has been Auditor General at the time and, in the alternative, the

Auditor General who is oldest, take a decision on the matter.



At the National Audit Office will also be the national parliamentary audit

advice to be found.



In chapter 13. 5, 6 and 8 of the Riksdag Act provides

on the choice of riksrevisorer and National parliamentary audit

advice. Law (2014:805).



3 section At the National Audit Office found a Scientific Council.



Riksrevisorerna



4 § Riksrevisorerna decide jointly on the distribution of

audit areas between them.



Riksrevisorerna decides, within their respective

audit areas the main focus review

should have. They shall consult each other before then.



Riksrevisorerna decides individually in their audit cases.

An Auditor General may Commission an official of national audit Office

to the Auditor General's reports place determine audit cases.



Riksrevisorernas decision on the audit principal

focus will be accounted for in an audit plan.



Of section 12 of the Act (2002:1022) if the audit of State operations

accommodation It appears that the main observations made during

performance audit and the annual audit shall be collected in

an annual report. The report decides riksrevisorerna

in common. Law (2010:1421).



4 a of the Auditor General with administrative responsibility to decide on

proposal for the appropriation of the Swedish National Audit Office on the State budget.

Auditor General with administrative responsibilities also decides on

the annual report of the National Audit Office. Law (2010:1421).



4 b of the Auditor General with administrative responsibility is responsible to

the Parliament of the activities and shall ensure that it is carried out

efficiently and in accordance with the applicable law, it is reported on a

reliable and accurate manner, and to the National Audit Office

do well with State funds. Law (2010:1817).



paragraph 5 of the Auditor General with administrative responsibility to decide on

work plan and business plan as well as the economy and

staff regulations applicable to their own

activities and that is not going to be decided by the

Parliamentary administration under section 7 (1) and (2) the law (2011:745)

instruction for the management of Parliament or of the

Member of the Board of Directors according to section 46 Act (2006:999)

finance administrative regulations, etc. for

Member of the Administration, the parliamentary ombudsmen and

The National Audit Office.



According to the conditions set out in section 6, first paragraph 2 and

3 the Act (1994:260) on public employment, Auditor General

with administrative responsibility in certain cases decide that only

Swedish citizens may be employed in the National Audit Office.

Law (2011:750).



section 6 of the repealed law (2010:1421).



7 repealed by law (2010:1421).



section 8 a case that riksrevisorerna shall determine jointly,

decided by only two riksrevisorer, if there are special

reasons for such issue may be decided by only one

Auditor General, if it's so urgent that a decision not without

significant inconvenience can hold.



§ 9 meeting with riksrevisorerna brought the word of

Auditor General with administrative responsibilities. If he or she does not

present at the meeting, introduced the word primarily by the

that has been the Auditor General at the time and in the second instance by the

who is the oldest.



As far as the riksrevisorernas meaning that two unites about

or, in the event of a tied vote, the Chairperson's opinion.



Only the Auditor General has the right to have dissenting opinion

registered. Law (2010:1421).



section 10 Of Chapter 9. section 17 of the first and fourth paragraphs

the Riksdag Act states that the national audit office or

riksrevisorerna alone may make representations of

the Parliament in matters of National competence of the audit,

organisation, staff and activities.



The Auditor General may make representations referred to in the first subparagraph

only after consultation with the other riksrevisorer. Law (2014:805).



National parliamentary audit advice



section 11 of the national audit Parliamentary Council follows

audit activity.



The Parliamentary Council to promote consultation and transparency in the

National audit function. Law (2010:1421).



12 § Riksrevisorerna, of the national parliamentary audit

advice account work in the most important audits and how

the audit plan is followed.



Prior to a decision pursuant to paragraph 4 (a), on the proposal for appropriation of

the State budget for the National Audit Office are taken to be Comptroller General of

administrative responsibilities describe the proposal for

National audit Parliamentary Council. Law (2010:1421).



repealed by law 13 (2010:1421).



Notification obligation



section 14 of The Auditor General must not possess property which means that he

or she has a direct or indirect financial interest in the

the activities of a corporation referred to in paragraph 2 of 4

Act (2002:1022) if the audit of State operations, etc.

Law (2007:88).



14 a of At the National Audit Office should be a list of

such financial instruments referred to in Chapter 1. section 1 of the Act

(1991:980) on trading in financial instruments and

held by workers, contractors and other

officials of the Swedish National Audit Office with particular insiders.



The workers, contractors and volunteers who

riksrevisorerna common determines is required to

The National Audit Office report ownership and changes in the holdings of

financial instruments. The notification obligation under this

This paragraph does not apply to riksrevisorerna.



13.6.2 in additional provision to the Riksdag Act, see

provide that an Auditor General shall notify in writing

possession and change in the holding of financial instruments

specified in Chapter 1. section 1 of the Act (1991:980) financial instruments trading

instruments and certain other conditions.

Law (2014:805).



Staff disciplinary board



section 15 At the National Audit Office, there shall be a staff disciplinary board

with the Comptroller General with administrative responsibilities as President.

In addition, the Board shall consist of, in addition to staff representatives,

the authority to appoint. The following questions should be examined

of staff disciplinary board:



1. separation from employment due to personal

circumstances, but not in the case of probation,



2. disciplinary liability,



3. notification of charges, and



4. shutdown. Law (2010:1421).



section 16 of the staff disciplinary board is quorate when the Chairman and

at least half of the members are present.



Employee benefits



section 17 of the regulations on the remuneration of the members of the national audit

Parliamentary Council Act (1989:185) If fees etc.

for orders within the Parliament, its authorities and bodies.



During trips and ordinances which members do for her

Mission has the right to reimbursement under 4 and Chapter 5. the law

(1994:1065) if economic conditions for parliamentary members

and the arrangements for implementing this. In the assessment of

the right to compensation should the members ' home on home leave

be considered as service. Law (2010:1421).



Other provisions



section 18 of the regulations on internal auditing, see the Act (2006:999)

with finance administrative regulations, etc. for

Member of the Administration, the parliamentary ombudsmen and the Swedish National Audit Office.

Law (2011:750).



section 19 of the Riksdag Committee on finance is responsible for the revision of

The National Audit Office. Law (2006:1003).



section 20 of the National Audit Office must plan for its activities in

crisis and war conditions.



section 21 of the National Audit Office represents Sweden as the main

Sai in the international context.



section 22 of the National Audit Office will conduct internationally

development cooperation in accordance with what Parliament has decided.

The orientation of international development cooperation,

decided by the Swedish National Audit Office after consultation with the Board of

international development cooperation (Sida).



The National Audit Office may also otherwise in its field of activity

complete tasks and provide services to the

international area.



The National Audit Office may charge for such missions and services

referred to in the second subparagraph. The National Audit Office determines the fees

size. Law (2010:1421).



Appeal



section 23 of the regulations on the appeal of the National Audit decision

see Act (1989:186) on the appeal of the administrative

decision of the management of Parliament and parliamentary authorities.

Law (2011:750).